PROVENTUS MANAGEMENT & CONSULTANCY: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PROVENTUS MANAGEMENT & CONSULTANCY
Largest movements
- Tangible fixed assets -€180,723
down €180,723 (-93.6%), from €193,026 to €12,302
of which Land and buildings: -€177,611
- Cash -€162,124
down €162,124 (-24.8%), from €652,421 to €490,297
mainly Contributions, distributions and other (-€4.5m) and Receivables within one year (-€110,664)
- Receivables within one year +€110,664
up €110,664 (+4.4%), from €2.5m to €2.6m
- Reserves -€4.4m
down €4.4m (-82.9%), from €5.4m to €915,567
of which Distributable reserves: -€4.5m
- Other debts +€4.2m
up €4.2m (+558%), from €757,872 to €5.0m
- Financial income +€85,995
up €85,995 (+773%), from €11,119 to €97,114
- Taxes -€21,529
down €21,529 (-77.5%), from €27,788 to €6,259
- Depreciation -€13,959
down €13,959 (-81.8%), from €17,071 to €3,112
- Gross operating margin +€8,578
up €8,578 (+5.6%), from €154,439 to €163,017
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,201,106 | €6,979,057 | -€222,049 | -3.1% |
| Fixed assets | 21/28 | €4,041,340 | €3,860,616 | -€180,723 | -4.5% |
| Tangible fixed assets | 22/27 | €193,026 | €12,302 | -€180,723 | -93.6% |
| Land and buildings | 22 | €177,611 | - | -€177,611 | |
| Furniture and vehicles | 24 | €15,415 | €12,302 | -€3,112 | -20.2% |
| Financial fixed assets | 28 | €3,848,314 | €3,848,314 | = | 0.0% |
| Current assets | 29/58 | €3,159,767 | €3,118,441 | -€41,325 | -1.3% |
| Amounts receivable within one year | 40/41 | €2,503,394 | €2,614,058 | +€110,664 | +4.4% |
| Other amounts receivable | 41 | €2,503,394 | €2,614,058 | +€110,664 | +4.4% |
| Cash at bank and in hand | 54/58 | €652,421 | €490,297 | -€162,124 | -24.8% |
| Deferred charges and accrued income | 490/1 | €3,951 | €14,086 | +€10,134 | +256% |
| Total equity and liabilities | 10/49 | €7,201,106 | €6,979,057 | -€222,049 | -3.1% |
| Equity | 10/15 | €5,369,130 | €927,967 | -€4.4m | -82.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €5,356,730 | €915,567 | -€4.4m | -82.9% |
| Tax-exempt reserves | 132 | €18,750 | €60,850 | +€42,100 | +225% |
| Distributable reserves | 133 | €5,337,980 | €854,717 | -€4.5m | -84.0% |
| Amounts payable | 17/49 | €1,831,976 | €6,051,091 | +€4.2m | +230% |
| Amounts payable after more than one year | 17 | €1,000,000 | €1,000,000 | = | 0.0% |
| Financial debts | 170/4 | €1,000,000 | €1,000,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €781,976 | €5,001,091 | +€4.2m | +540% |
| Trade debts | 44 | €2,046 | €969 | -€1,077 | -52.6% |
| Suppliers | 440/4 | €2,046 | €969 | -€1,077 | -52.6% |
| Taxes, remuneration and social security | 45 | €22,059 | €15,260 | -€6,799 | -30.8% |
| Taxes | 450/3 | €22,059 | €15,260 | -€6,799 | -30.8% |
| Other amounts payable | 47/48 | €757,872 | €4,984,862 | +€4.2m | +558% |
| Accrued charges and deferred income | 492/3 | €50,000 | €50,000 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,071 | €3,112 | -€13,959 | -81.8% |
| Other operating charges | 640/8 | €3,220 | €3,187 | -€32 | -1.0% |
| Non-recurring operating charges | 66A | - | €177,611 | +€177,611 | |
| Gross operating margin | 9900 | €154,439 | €163,017 | +€8,578 | +5.6% |
| Operating profit (loss) | 9901 | €134,149 | -€20,894 | -€155,043 | |
| Financial income | 75/76B | €11,119 | €97,114 | +€85,995 | +773% |
| Recurring financial income | 75 | €11,119 | €97,114 | +€85,995 | +773% |
| Financial charges | 65/66B | €50,358 | €50,221 | -€137 | -0.3% |
| Recurring financial charges | 65 | €50,358 | €50,221 | -€137 | -0.3% |
| Profit (loss) for the period before taxes | 9903 | €94,910 | €26,000 | -€68,910 | -72.6% |
| Income taxes | 67/77 | €27,788 | €6,259 | -€21,529 | -77.5% |
| Profit (loss) for the period | 9904 | €67,122 | €19,741 | -€47,381 | -70.6% |
| Transfer to tax-exempt reserves | 689 | - | €42,100 | +€42,100 | |
| Profit (loss) for the period to be appropriated | 9905 | €67,122 | -€22,359 | -€89,481 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.